2002 (1) TMI 1185

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.... the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - The Asstt. Commissioner held that empty cartons/boxes/drums/packing materials cleared after emptying modvatable inputs and raw materials contained therein is to be treated as waste and scrap generated in the process of manufacture and therefore chargeable to Central Excise duty. In support of his conclusion he has relied u....